JODHPUR TRUCK PVT. LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) By way of the present writ petition, the petitioner has sought a direction to the respondents to accept its GST TRAN-1 form offline or by opening portal.

(2.) Mr. Bhati, learned counsel for the petitioner informed that the Central Goods and Service Tax Rules, 2017 (hereinafter referred to as the Rules of 2017) have been amended by the notification dated 10.9.2018 and further by a subsequent notification dated 9.10.2019, as a result whereof the due date for furnishing offline GST TRAN-1 form has been extended upto 31.12.2019. Hence, a direction be issued to the respondents to accept its GST TRAN-1 form.

(3.) Learned counsel for the petitioner submitted that in identical matters, Jaipur Bench of this Court has granted interim orders, directing the respondents to provisionally entertain the GST TRAN-1 and other returns of the petitioner, while making reference of the order dated 3.10.2018 passed in DBCWP NO.13986/2018 - SRF Ltd. Vs. Additional Commissioner and another order dated 3.12.2018 in DBCWP No.24032/2018 - M/s. Alchem International Pvt. Ltd. Vs. UOI and Ors.